Custom, Excise & Service Tax Tribunal
M/S. Tafe Ltd vs Cce, Chennai Iii on 4 January, 2016
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
Appeal Nos. E/42436 to 42439/2014
(Arising out of Order-in-Appeal No.184 to 187/2014 (M-III)ST dated 6.8.2014 passed by the Commissioner of Central Excise (Appeals), Chennai)
M/s. TAFE Ltd. Appellant
Vs.
CCE, Chennai III Respondent
Appearance Shri N. Viswanathan, Advocate for the Appellant Shri B. Balamurugan, AC (AR) for the Respondent CORAM Honble Shri D.N. Panda, Judicial Member Date of Hearing / Decision: 04.01.2016 Final Order No. 40010-40013 / 2016 It is not deniable that providing of the canteen service to the factory workers is a statutory obligation under section 46 of the Factories Act, 1948. Once the labour legislation as welfare measure provides such facility which is having intimate connection with the manufacture, such an object cannot be over ridded by fiscal statute. Therefore, all the appeals are allowed. (Dictated and pronounced in open court) (D.N. Panda) Judicial Member Rex 2